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党的“十五大”已把社会主义市场经济写入了宪法和党章,通过30多年的改革开放,我国已基本上完成了从计划经济向市场经济转轨的历史重任。由于计划经济时代靠“人治”的治税思想还未得到根本改变,在市场经济条件下必须加强依法治税,便成为十分突出的问题,本文就在市场经济条件下如何依法治税、税费改革、税务案件的司法审判等问题进行探索,把依法治税置于依法治国的大前提下,这是社会主义市场经济的客观必然;同时市场经济条件下,又必须加强依法治税;二者彼此依存,互为联系,共同构成了依法治税这项伟大的系统工程。
The “15th National Congress of the Party” has written the socialist market economy into the constitution and the party constitution. Through more than 30 years of reform and opening up, our country has basically completed its historical mission of transition from a planned economy to a market economy. Because the era of planned economy has not been fundamentally changed by the principle of “governance by man,” tax administration must be strengthened under the conditions of a market economy. This becomes a prominent issue. Under the market economy, how to govern the tax according to law, Tax reform and the judicial review of tax cases. Under the premise of tax administration in accordance with the law on the premise of governing the country according to law, this is an objective inevitability of the socialist market economy. In the meantime, under the market economy, it is necessary to steer the tax according to law. The two are interdependent and interrelated and constitute the great systematic project of taxing by law.